B MC Qu. 21-96 (Algo) A job was budgeted to require... job was budgeted to require 5 hours of labor per unit at $10.00 per hour. The job consisted of 8,900 units and was completed in 41,500 hours at a total labor ost of $447,600. What is the direct labor efficiency variance? Multiple Choice $30,000 favorable. $32,600 favorable. $32,600 unfavorable. $30,000 unfavorable. $2,600 unfavorable